Custom, Excise & Service Tax Tribunal
Cce, Jammu & Kashmir vs M/S Emco Wires And Cables on 6 March, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 DIVISON BENCH COURT NO.1 Appeal No. E/59499-59504/2013 [Arising out of the Order-in-Appeal No. 285-290-CE-APPL-CHD-II-JK-2013 dated 28.05.2013 passed by the CCE (Appeals), Jammu & Kashmir] Date of Hearing/Decision: 06.03.2018 For Approval & signature: Honble Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) CCE, Jammu & Kashmir Appellant(s) Vs. M/s Emco Wires and Cables Respondent(s)
________________________________________________ Appearance Shri. Vijay GuptA, AR- for the appellant Shri. A.S Gill, Advocate- for the respondent CORAM: Honble Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) FINAL ORDER NO: 60173-60178 / 2018 PER JUSTICE (Dr.) SATISH CHANDRA :
All the appeals have been filed by the department where the benefit under Notification No. 56/2002 dated 14.11.2002 has been denied.
2. We have heard Shri Vijay Gupta, learned AR for the Department and Shri A.S. Gill, learned Counsel for the Respondents.
3. After hearing both the sides and on perusal of the material available on record, it appears that the respondents are engaged in the activity of manufacturing repair of electric transformers. The respondents have expanded the factory more than 25% to avail the benefit under the said Notification (Supra). The lower authorities have denied the expansion, but the ld. Commissioner (A) after examining all the documents has allowed the same.
3. From the records, it appears that the expansion has already been accepted by the Tribunal vide its Final Order No. A-52297-52298/2014 dated 23.04.2014. When the expansion has been accepted by the Tribunal and department has also accepted the same, then the present appeal has become infructuous.
4. In result, all the appeals are dismissed.
(Dictated and pronounced in the open court) (JUSTICE DR. SATISH CHANDRA) PRESIDENT (B. RAVICHANDRAN) MEMBER (TECHNICAL) rt 2 Appeal No.E/59499-59504/2013